Last year, Jason Kidd entered the playoffs – more like limped into them – dragging an ailing knee. This year, Kidd is healthy, playing at a level virtually equal to his first season in New Jersey.

“I thought the first year, I was off the charts but this might be close,” Kidd said of his recent play that directed the Nets to a 15-4 finish and the No. 8 seed in the Eastern Conference.

It’s a total reversal from last year.

“I could barely walk. I couldn’t run. I couldn’t defend or run. I was playing on one foot,” Kidd said. “I feel I can do a lot more than I did last year.

“I’m healthy, but that doesn’t mean we’re going to win 16 games,” Kidd said, addressing his closing surge. “I feel great. I gain more confidence each time I go out. I feel I’ve gotten stronger. The knee has never been a problem. It’s just being more confident. This time of year, you have to be confident going into the playoffs, and that’s what I feel.”

And that, more than anything, is why the Nets are a dangerous eighth seed. Kidd has done the impossible before. After all, he took the Nets – the they’ve-ALWAYS-stunk-Nets – to the Finals in 2002 and 2003. Last year, on one leg, he helped get them to a Game 7 against the eventual NBA champion Pistons. But in that series, Kidd was floored by a triple-overtime Game 5.

“You know what hurt us last year?” Brian Scalabrine asked. “The half-court shot Chauncey Billups hit [to extend Game 5]. The extra 15 minutes really set [Kidd] back for the next game. If Billups missed the shot, we would have won Game 6.”

And Kidd was playing with a knee he joked was “Scotch-taped” together to permit him to play.

“No other player in the NBA would have played. Now Jason’s ability to dominate the game is back,” Scalabrine added. “He has that ‘Whatever-it-takes’ mentality. Surround him with shooters and ask him to dribble, drive and kick, that’s what he’ll do. Need him to score? He’ll do that. Lead and push the ball, he’ll do that. The difference this year is we’re asking him to do so much more.”

And Kidd has responded. He racked up three triple-doubles during the Nets’ closing 15-4 run, and came within a whisker of a triple seven other times. In those 19 games over five weeks, he averaged 16.2 points, 9.4 assists and 8.7 rebounds.

“It won’t always show up in numbers,” said coach Lawrence Frank, pointing out how Kidd hustled for loose balls, rebounds and defensive stops in the season finale against the Celtics on Wednesday. “His whole game is will, determination.”

Which he’ll put against one of the game’s brightest stars, Miami’s Dwyane Wade, a guy with a first step that is the stuff of legend. Even with Shaquille O’Neal on the court for Miami, if Kidd negates Wade, this thing could get really interesting.

“He’s one of the best. Awesome. An unbelievable All-Star,” Kidd said of Wade. “He’s a great compliment to Shaq.”

The Heat have their own major concerns, starting with slowing down Kidd.

“You’ve got to get back. There’s no big secret. That’s an effort and focus thing. As we put the shot up, we’ve got to get our perimeter guys back down the floor and in position to help on his drives,” Heat coach Stan Van Gundy said. “But guys like Jason Kidd . . . make it a lot tougher, because the ball’s not coming at the same speed I bring it up the floor.”